Law: Customs Act, 1969

Section: 16

Keywords: Classification, Manufacture, Chairman, Violation, Collector Of Customs, Customs, Description, Motor Vehicles, Order, Legal Position, Export, Notification, Payment, Period, Proceedings, Exports, Parties, Goods, Adaptation, Impugned Order, Restrictions, Functions, Imposition, Call, Maintenance, Date Of Order, Grounds, Alteration, Vehicle, Examination, Determination, Certificate ORDER MR. ZIAULLAH KAYANI, MEMBER (JUDICIAL)/CHAIRMAN,-(1). This appeal is directed against Order-in-Appeal No. 43-45/2008, dated 24.10.2008 through which the Learned Collector (Appeals) has upheld the Order-in-Original No. 03/2008 dated 19.08.2008 passed by the Learned Additional Collector, Customs, Faisalabad. 2, That briefly stated, the relevant facts of the case, giving rise to the appellant are that M/s. Azhar Brothers, imported a consignment of used Hino Trucks mounted with mobile cranes and sought clearance thereof vide GD No. 1144 dated 06.06.2008 in terms of para. 6 of the Import Policy Order, 2007-2008 issued under Notification No. SRO 1020(I)/2007, dated 08.10.2007. As per physical examination carried out by the Customs Staff, it was observed that six Hino Trucks alongwith six cranes were found loaded in two containers being in separate condition. It was further observed that the vehicle has only one cabin for driver, whereas the operating levers have been attached with the crane for manual operation by an operator standing on the ground or on the bed of the Hino Truck. No separate cabin for operation of the crane by the operator exists. The crane itself is of crude type having brand names "UNIC" and "Quick Hock". The said cranes can be mounted/fixed and dismounted from the vehicles as and when required. The importer claimed assessment of the above said vehicle under H.S. Code 8705.1000 "Crane Lories" which covers "special purpose motor vehicles, other than those principally designed for the transport of person or goods (for example, breakdown lorries, crane lorries, fire fighting vehicles, concretemixer lorries, road sweeper lorries, spraying lorries, mobile workshops, mobile radiological units). The customs staff did not agree with the appellant on physical…

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